COMMISSIONER OF TAXATION
The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.
NOTICE OF RULINGS | ||
Ruling Number | Subject | Brief Description |
CR 2016/87 | Income tax: off‑market share buy‑back: Insurance Australia Group Limited | The Ruling sets out the Commissioner’s position for ordinary shareholders of Insurance Australia Group Limited. The Ruling applies from 1 July 2016 to 30 June 2017. |
CR 2016/88 | Income tax: ‘Nintendo Australia Early Retirement Scheme 2016’ | The Ruling sets out the Commissioner’s position for employees of Nintendo Australia Pty Ltd. The Ruling applies from 16 November 2016 to 31 August 2017. |
PR 2016/9 | Income tax: TFS Indian Sandalwood Project 2016 Sophisticated Investor Offer 31 December 2016 | The Ruling sets out the Commissioner’s position for growers who enter into finance agreements with Arwon Finance Pty Ltd. The Ruling applies prospectively from 16 November 2016. |
NOTICE OF ERRATUM | ||
Ruling Number | Subject | Brief Description |
CR 2016/37 | Fringe benefits tax: clients of Plantcom Pty Ltd who use the Fleetgate Platform reports for car log book and odometer records | The Erratum corrects Class Ruling CR 2016/37 to correct minor errors. This Erratum applies on and from 6 April 2016. |